(1.) This is an appeal under Section 374(2) of the Code of Criminal Procedure filed by the convict in Special Case No. 4 of 2006 against the judgment and order of conviction and sentence convicting the appellant under Section 409 of the Indian Penal Code and sentencing him to suffer imprisonment for two years and to pay fine of Rs.3,000/-, in default, simple imprisonment for further two months.
(2.) Admittedly, the appellant was an employee of Block Land and Land Revenue Office, Gorubathan in the district of Darjeeling.
(3.) Complaint was lodged against him and one Ashok Biswakarma, a Group - 'D ' employee attached to the said office alleging, inter alia, that they collected land revenue and cess from the raiyats as per Government rate. The amount collected from the tenants was allegedly shown less to the Government receipt by means of malpractices. Thus, less amount was deposited by the appellant and the said Ashok Biswakarma in the Government exchequer and the balance amount was misappropriated by them. Such embezzlement of fund was made by the accused persons while collecting rent in Patengodak Khas Mahal Mouza J.L.No. 05 and Today-Tangta Khas Mahal Mouza J.L.No. 04 under Jaldhaka Police Station during the period between 15th April, 2004 and 16th November, 2004. The written complaint was submitted by the BL and LRO, Gorubathan before the Officer-in-Charge, Jaldhaka Police Station and on the basis of the said written complaint, formal FIR was drawn and Jaldhaka Police Station Case No. 2 of 2005 dated 31st January, 2005 under Section 409 of the Indian Penal Code was registered against the accused persons.